Saving Gig Economy Taxpayers Act
Sponsored By: Representative Miller (WV)
Introduced
Summary
Restores the pre-ARPA de minimis reporting rule for third party network transactions. It would also extend that de minimis test to backup withholding to reduce reporting and withholding for low‑volume sellers.
Show full summary
- Gig workers and small sellers: They would get fewer information reports from platforms and face less risk of backup withholding unless their annual payments exceed $20,000 and they have more than 200 transactions.
- Third-party settlement organizations and platforms: TPSOs would only need to report under section 6050W when a payee exceeds both the $20,000 and 200-transaction thresholds. Section 2 adopts ARPA timing and section 3 applies to calendar years starting after December 31, 2024.
- Tax administration and payors: Backup withholding on network-transaction settlements would use the same two-part test. There is an exception that keeps the prior-year reportable-payee treatment for the following year.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Higher reporting and withholding thresholds for gig pay
If enacted, platforms would report your gig payments only if you got more than $20,000 and had over 200 payments in the year. The same two tests would control whether backup tax withholding applies to your platform payments. Exception: if any of your payments were reportable last year, you would be treated as reportable this year even if you do not meet the two tests. The backup withholding change would apply to calendar years starting after December 31, 2024. The reporting rule would be treated as if included in the American Rescue Plan Act’s section 9674 timing.
Sponsors & CoSponsors
Sponsor
Miller (WV)
WV • R
Cosponsors
Buchanan
FL • R
Sponsored 3/5/2025
Smith (NE)
NE • R
Sponsored 3/5/2025
Kelly (PA)
PA • R
Sponsored 3/5/2025
Schweikert
AZ • R
Sponsored 3/5/2025
LaHood
IL • R
Sponsored 3/5/2025
Arrington
TX • R
Sponsored 3/5/2025
Estes
KS • R
Sponsored 3/5/2025
Smucker
PA • R
Sponsored 3/5/2025
Hern (OK)
OK • R
Sponsored 3/5/2025
Murphy
NC • R
Sponsored 3/5/2025
Kustoff
TN • R
Sponsored 3/5/2025
Fitzpatrick
PA • R
Sponsored 3/5/2025
Steube
FL • R
Sponsored 3/5/2025
Tenney
NY • R
Sponsored 3/5/2025
Fischbach
MN • R
Sponsored 3/5/2025
Moore (UT)
UT • R
Sponsored 3/5/2025
Van Duyne
TX • R
Sponsored 3/5/2025
Feenstra
IA • R
Sponsored 3/5/2025
Malliotakis
NY • R
Sponsored 3/5/2025
Carey
OH • R
Sponsored 3/5/2025
Yakym
IN • R
Sponsored 3/5/2025
Miller (OH)
OH • R
Sponsored 3/5/2025
Bean (FL)
FL • R
Sponsored 3/5/2025
Moran
TX • R
Sponsored 3/5/2025
Harshbarger
TN • R
Sponsored 4/7/2025
De La Cruz
TX • R
Sponsored 4/29/2025
Bilirakis
FL • R
Sponsored 5/1/2025
Dunn (FL)
FL • R
Sponsored 5/5/2025
Gill (TX)
TX • R
Sponsored 5/6/2025
McGuire
VA • R
Sponsored 5/8/2025
Bost
IL • R
Sponsored 5/14/2025
Roll Call Votes
No roll call votes available for this bill.
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